Part A

Objective: Describe the features of defined benefit plans and defined contribution plans.

1. Are employees more likely to favor defined contribution plans over defined benefit plans? Provide one (1) supporting fact to justify your answer.
2. Are employers more likely to favor defined contribution plans over defined benefit plans? Provide one (1) supporting fact to justify your answer.

Part B

Objective: Explain health insurance concepts.

Describe two (2) of the choices an employer may make to help control health care costs.